Rolland Elliot Studios / Terrible company

On 12/31/07 I sent a lens and $115 pre-payment to Rolland Elliot Studios for a Matrix Metering Chip Upgrade as advertised on his web site at http://home.carolina.rr.com/headshots/Nikonhome.htm. Previous to sending the lens and payment I contacted Mr. Elliot and he responded that the work would require an estimated 3-4 weeks. In mid-February I contacted Mr. Elliot and he confirmed that he had received the lens and payment and that the work would be done in "maybe a week." It has now been more than 8 months. I have attempted to contact Mr. Elliot many times since, but he had not returned my emails or phone calls.